You can open an account with any discount brokerage or mutual fund company, one that I recommend in particular is Vanguard. Vanguard's expense ratios are very low and there is no annual fee if you are above a certain minimum account limit. Just go to their web site or call them and ask them to send you two sets of forms: Establishing a new IRA and a Rollover IRA transfer. The second probably includes the forms needed to establish a new account as well. I would also get their booklet that describes all of their funds briefly, you can also get this info on their web site.http://www.vanguard.com

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